Fair market value under section 50C must reflect existing property condition, not hypothetical development, and statutory valuation steps must be foll...
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Petition challenging assessment order was allowed due to officer assuming dual role as Commercial Tax Officer and State Tax Officer (Data Analytics) (Intelligence Wing) without proper explanation. Court set aside impugned orders, remitted cases to pass fresh orders on merits expeditiously within two months after hearing petitioner, who shall cooperate. If petitioner fails to cooperate, respondents can proceed based on available records.
Petition challenging assessment order was allowed due to officer assuming dual role as Commercial Tax Officer and State Tax Officer (Data Analytics) (Intelligence Wing) without proper explanation. Court set aside impugned orders, remitted cases to pass fresh orders on merits expeditiously within two months after hearing petitioner, who shall cooperate. If petitioner fails to cooperate, respondents can proceed based on available records.
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